This paper focuses on a range of technical tax issues that arise in sale and purchase of business transactions. It reflects on the presenter's experience in dealing with tax issues in a wide range of corporate and SME transactions. Topics covered include:
Share sales and acquisitions
tax due diligence: elections, clean exits and warranties
availability of CGT concessions
dealing with consolidated groups
Asset sales and acquisitions
WIP, debtors, IP (Tax vs non tax IP), IP and goodwill - apportionment issues
restraint of trade payments
Stamp duty issues
plant and equipment
proposed abolition on non-real property transactions.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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